New Jersey Business Considerations · Small Business Addendum
New Jersey has high personal income tax rates, a Corporation Business Tax that applies to S-corporations as well as C-corporations, and one of the most complex employer payroll obligation structures in the country including Family Leave Insurance, Temporary Disability Insurance, and multiple workforce fund contributions. This addendum covers personal and corporate income tax, the BAIT pass-through election, sales and use tax, annual report filing, business license requirements, all employer payroll obligations, registered agent requirements, and unemployment insurance. Written in plain English.
A companion to The Small Business Owner's Guide to Clean Books by Tidecount Financial Services.